Online version of the 2013-14 Department of Health Annual Report

Note 7: Non-Financial Assets

Notes to and Forming Part of the Financial Statements

Page last updated: 17 July 2019

Note 7A: Land and Buildings
 
2014
$'000
2013
$'000
Leasehold improvements
Fair value
5,389
4,865
Accumulated depreciation
(2,542)
(1,232)
Total leasehold improvements
2,847
3,633
Total land and buildings
2,847
3,633

No land and building assets were held for sale or disposal at 30 June 2014.
No indicators of impairment were found for land and building assets.

Note 7B: Property, Plant and Equipment
 
2014
$'000
2013
$'000
Other property, plant and equipment
Fair value
8,496
7,179
Accumulated depreciation
(3,021)
(1,627)
Total other property, plant and equipment
5,475
5,552

No indicators of impairment were found for property, plant and equipment.
No property, plant or equipment assets were held for sale or disposal at 30 June 2014.

Revaluation of non-financial assets
All revaluations are conducted in accordance with the revaluation policy stated at Note 1. In 2011-12 the Australian Valuation Office conducted a revaluation of all non-financial assets. Desktop reviews of the fair value of non-financial assets were conducted in 2012-13 and 2013-14.

Note 7C: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment
Reconciliation of the opening and closing balances of property, plant and equipment for 2014
Leasehold 
improvements
$'000
Other property, 
plant and equipment
$'000
Total
$'000
As at 1 July 2013
Gross book value
4,865
7,179
12,044
Accumulated depreciation and impairment
(1,232)
(1,627)
(2,859)
Total as at 1 July 2013
3,633
5,552
9,185
Additions
Purchased or internally developed
576
1,423
1,999
Depreciation expense
(1,362)
(1,487)
(2,849)
Impairment
-
(13)
(13)
Total as at 30 June 2014
2,847
5,475
8,322
 
Total as at 30 June 2014 represented by
Gross book value
5,389
8,496
13,885
Accumulated depreciation and impairment
(2,542)
(3,021)
(5,563)
Total as at 30 June 2014
2,847
5,475
8,322
Reconciliation of the opening and closing balances of property, plant and equipment for 2013
Leasehold improvements
$'000
Other property,
plant and equipment
$'000
Total
$'000
As at 1 July 2012
Gross book value
4,513
6,383
10,896
Accumulated depreciation and impairment
(152)
(20)
(172)
Total as at 1 July 2012
4,361
6,363
10,724
Additions
Purchased or internally developed
351
919
1,270
Depreciation expense
(1,079)
(1,655)
(2,734)
Impairment
-
(75)
(75)
Total as at 30 June 2013
3,633
5,552
9,185
 
Total as at 30 June 2013 represented by
Gross book value
4,865
7,179
12,044
Accumulated depreciation and impairment
(1,232)
(1,627)
(2,859)
Total as at 30 June 2013
3,633
5,552
9,185
Note 7D: Intangibles
 
2014
$'000
2013
$'000
Computer software
Internally developed - in progress
1,287
1,053
Internally developed - in use
19,985
17,389
Purchased
2,966
2,707
Accumulated amortisation
(18,616)
(16,679)
Total computer software
5,622
4,470
Total intangibles
5,622
4,470

No indicators of impairment were found for intangible assets. 
No intangible assets are expected to be sold or disposed of within the next 12 months.

Note 7E: Reconciliation of the Opening and Closing Balances of Intangibles
Reconciliation of the Opening and Closing Balances of Intangibles for 2014
Computer software
internally developed 
$'000
Computer software
purchased  
$'000
Total
$'000
As at 1 July 2013
Gross book value
18,442
2,707
21,149
Accumulated amortisation and impairment
(14,676)
(2,003)
(16,679)
Total as at 1 July 2013
3,766
704
4,470
Additions
Purchased or internally developed
2,830
259
3,089
Amortisation
(1,706)
(231)
(1,937)
Total as at 30 June 2014
4,890
732
5,622
 
Total as at 30 June 2014 represented by
Gross book value
21,272
2,966
24,238
Accumulated amortisation and impairment
(16,382)
(2,234)
(18,616)
Total as at 30 June 2014
4,890
732
5,622
Reconciliation of the Opening and Closing Balances of Intangibles for 2013
Computer software
internally developed
$'000
Computer software
purchased
$'000
Total
$'000
As at 1 July 2012
Gross book value
16,732
1,879
18,611
Accumulated amortisation and impairment
(13,248)
(1,785)
(15,033)
Total as at 1 July 2012
3,484
94
3,578
Additions
Purchased or internally developed
1,710
832
2,542
Amortisation
(1,428)
(222)
(1,650)
Total as at 30 June 2013
3,766
704
4,470
 
Total as at 30 June 2013 represented by
Gross book value
18,442
2,707
21,149
Accumulated amortisation and impairment
(14,676)
(2,003)
(16,679)
Total as at 30 June 2013
3,766
704
4,470
Note 7F: Other Non-Financial Assets
 
2014
$'000
2013
$'000
Prepayments
1,466
873
Total other non-financial assets
1,466
873
 
Total other non-financial assets are expected to be recovered
No more than 12 months
1,322
731
More than 12 months
144
142
Total other non-financial assets
1,466
873

No indicators of impairment were found for other non-financial assets.

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